A multilayer common mode filter disclosed in Japanese Unexamined Patent Publication No. 2012-109326 includes an element body that has a non-magnetic portion including a non-magnetic material and a pair of magnetic portions including magnetic materials and oppose each other with the non-magnetic portion therebetween, first and second coils that are disposed in the non-magnetic portion and oppose each other in a first direction in which the pair of magnetic portions oppose each other, and first and second conductors that are disposed in the element body and are connected to a ground. The first and second coils are positioned between the first conductor and the second conductor in the first direction. In the multilayer common mode filter, a floating capacity is generated between the first coil and the second conductor and between the second coil and the second conductor. For this reason, an attenuation peak (attenuation pole) in a frequency characteristic of an attenuation amount for common mode noise is shifted to a high frequency side and a depth thereof is large.